{"id":34057,"date":"2023-04-22T11:09:27","date_gmt":"2023-04-22T05:39:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/spandana-sphoorty-financial-ltd-v-dcit-2022-196-itd-217-217-ttj-837-214-dtr-121-hyd-trib-3\/"},"modified":"2023-04-22T11:09:27","modified_gmt":"2023-04-22T05:39:27","slug":"spandana-sphoorty-financial-ltd-v-dcit-2022-196-itd-217-217-ttj-837-214-dtr-121-hyd-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/spandana-sphoorty-financial-ltd-v-dcit-2022-196-itd-217-217-ttj-837-214-dtr-121-hyd-trib-3\/","title":{"rendered":"Spandana Sphoorty Financial Ltd. v. DCIT (2022) 196 ITD 217 \/ 217 TTJ 837 \/ 214 DTR 121 (Hyd.)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 disallowance computed under section 14A could not be added while computing book-profit. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit-Exempt income-Disallowance of expenditure-Disallowance  not to be added while computing book profit. [S. 14A,R. 8D].<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-34057","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Rj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34057","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=34057"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34057\/revisions"}],"predecessor-version":[{"id":34058,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34057\/revisions\/34058"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34057"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34057"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34057"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}